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Contents

Official guidance

VAT Deregistration

VATDREG08000 · Cancellation in particular cases

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VATDREG08050 · Cash accounting traders
VATDREG08100 · Annual accounting traders
VATDREG08150 · Payment on account traders
VATDREG08250 · Civil recovery proceedings in progress
VATDREG08300 · Persons in prison
VATDREG08350 · Intending traders: cancellation at the request of, or with the agreement of, the trader
VATDREG08400 · Insolvency, death or other incapacity
VATDREG08450 · Artificial separation of business activities (disaggregation)
VATDREG08500 · Barristers or advocates who cease to practise
VATDREG08550 · Transfers in and out of a group and disbandment of a group
VATDREG08600 · Transfer of a going concern (TOGC)
VATDREG08650 · Fraud
VATDREG08200 · Missing traders
VATDREG08310 · Persons in prison: visits and communication
VATDREG08320 · Persons in prison: prisoner’s whereabouts unknown
VATDREG08355 · Intending traders: cancellation initiated by the Department
VATDREG08360 · Intending traders: trader contests cancellation
VATDREG08365 · Intending traders: cancellation procedure
VATDREG08370 · Intending traders: treatment of input tax reclaimed

Cancellation in particular cases: contents
Cancellation in particular cases: intending traders: cancellation procedure

VATDREG08365 | Cancellation in particular cases: intending traders: cancellation procedure

From HM Revenue & Customs · VAT Deregistration

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